Please answer both parts a & b. explain how the answers were found

Carla Vista Company produced 9,600 units during the past year, but only 8,100 of the units were sold. The following additional information is also available. There was no work in process inventory at the beginning and end of the year, nor did Carla Vista have any beginning finished goods inventory. (a) What would be Carla Vista Company's finished goods inventory cost on December 31 under variable costing? (Round intermediate calculations to 2 decimal places es. 10.25 and final answer to 0 decimal places, eg. 2,510.) Finished goods inventory cost Which costing method, absorption or variable costing. would show a higher net income for the year? By what amount? (Round intermediate calculations to 2 decimal places e.g. 10.25 and final answer to 0 decimal places, e.g. 2,510.) method would show a higher net income by $